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40-Man Roster & 60-Day IL Players Average Annual Value (AAV) Salaries
Player 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033   Contract Details
Rafael Devers $29.00 $29.00 $29.00 $29.00 $29.00 $29.00 $29.00 $29.00 $29.00 $29.00   10yr/$331M (2024-33) w/ deferrals
Trevor Story $23.33 $23.33* $23.33 $23.33 $25.00             6yr/$140M (2022-27). *Player opt out after 2025. 2028 $25M club option w/ $5M buyout.
Lucas Giolito $19.25 $19.25 $14.00*               1yr/$18M (2024). 2025 $19M player option or $1M buyout. *2026 conditional option.
Masataka Yoshida $18.00 $18.00 $18.00 $18.00             5yr/$90M (2023-27)
Kenley Jansen $16.00                     2yr/$32M (2023-24)
Brayan Bello $9.17 $9.17 $9.17 $9.17 $9.17 $9.17 $21.00         6yr/$55M (2024-29). 2030 $21M club option.
Chris Martin $8.75                     2yr/$17.5M (2023-24)
Nick Pivetta $7.50 qo 1yr/$7.5M (2024). Eligible for qualifying offer in 2024-25 offseason.
Ceddanne Rafaela $6.25 $6.25 $6.25 $6.25 $6.25 $6.25 $6.25 $6.25 $16.00     8yr/$50M (2024-31). 2032 $16M club option.
Tyler O'Neill $5.85 qo                   1yr/$5.85M (2024). Eligible for qualifying offer in 2024-25 offseason.
Liam Hendriks $5.00 $5.00* $12.00                 2yr/$10M (2024-25). *$10M perf bonuses in 2025. 2026 $12M mutual option w/ $2M buyout.
Garrett Whitlock $4.68 $4.68 $4.68 $7.25 $10.00             4yr/$18.75M (2023-26). 2027 & 2028 club options.
Naoyuki Uwasawa $2.50*                     *1yr/$2.5M (2024 prorated) with $1M in MLB IP incentives
Rob Refsnyder $1.85 $2.00                   1yr/$1.85M (2024). 2025 $2M club option.
Reese McGuire $1.50 arb                   1yr/$1.5M (2024)
Dominic Smith $1.43                     1yr/$1.75M (2024 prorated)
Chase Anderson $1.25                     1yr/$1.25M (prorated) (2024) with $500k in performance bonuses.
Cooper Criswell $1.00 arb arb arb               1yr/$1M (2024)
Tyler Heineman $0.80 arb arb arb               1yr/$740k (2024 prorated)
Tanner Houck $0.77 arb arb arb               1yr/$770k (2024)
Connor Wong $0.76 min arb arb arb             1yr/$760k (2024)
Triston Casas $0.76 min arb arb arb             1yr/$760k (2024)
Kutter Crawford $0.76 arb arb arb arb             1yr/$760k (2024)
Josh Winckowski $0.76 min arb arb arb             1yr/$760k (2024)
Jarren Duran $0.76 arb arb arb arb             1yr/$760k (2024)
Bobby Dalbec $0.76 arb arb arb               1yr/$760k (2024 prorated)
Brennan Bernardino $0.76 arb arb arb arb             1yr/$756k (2024 prorated)
Wilyer Abreu $0.75 min min arb arb arb           1yr/$749.5k (2024)
Brandon Walter $0.75 min arb arb arb             1yr/$749.5k (2024 prorated)
Enmanuel Valdez $0.75 min arb arb arb             1yr/$745k (2024 prorated)
Zack Kelly $0.75 arb arb arb               1yr/$740k (2024 prorated)
Vaughn Grissom $0.74 min min arb arb arb           1yr/$742k (2024)
Bryan Mata $0.74 min min arb arb arb           1yr/$740k (2024)
Chris Murphy $0.74 min arb arb arb             1yr/$740k (2024)
David Hamilton $0.74 min arb arb arb             1yr/$740k (2024 prorated)
Isaiah Campbell $0.74 min arb arb arb             1yr/$740k (2024 prorated)
Cam Booser $0.74 min min arb arb arb           1yr/$740k (2024 prorated)
Romy Gonz├ílez $0.74 arb arb arb               1yr/$740k (2024 prorated)
Luis Perales $0.74 min min arb arb arb           1yr/$740k (2024 prorated)
Wikelman Gonzalez $0.74 min min arb arb arb           1yr/$740k (2024 prorated)
Greg Weissert $0.74 min arb arb arb             1yr/$740k (2024 prorated)
Justin Slaten $0.74 min min arb arb arb           1yr/$740k (2024 prorated)
Bailey Horn $0.74 min min arb arb arb           1yr/$740k (2024 prorated)
Brad Keller $0.74                     1yr/$740k (2024 prorated)
Jamie Westbrook $0.74 min min arb arb arb           1yr/$740k (2024 prorated)
                         
Former/Outrighted Players Counted Towards the CBT (AAV)
Player 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033   Contract Details
Chris Sale $17.00                     Traded to Atlanta 12/30/23, sent $17M to Atlanta
Justin Turner $4.15                     Declined Player Option; $4.15M AAV for leftover
Joely Rodriguez $1.50                     1yr/$1.5M (2024) (Outrighted to Worcester)
Eric Hosmer $0.74 $0.76                   Owed league minimum by Boston (2023-25)
Pablo Reyes $0.14                     1yr/$770k (Prorated amount while on Red Sox active roster)
Zack Short $0.03                     1yr/$747.3k (Prorated amount while on Red Sox active roster)
Joe Jacques $0.01                     1yr/$740k (Prorated amount while on Red Sox active roster)
Garrett Cooper $0.47                     1yr/$1.75M (2025) with $1.25M in performance bonuses.
 
Split MLB/Minor League Deals Not Yet Counted Towards the CBT
Player 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033   Contract Details
Michael Fulmer $1.50 ml                   Minor League deal (2024-25); $1.5M MLB salary if selected both years + $2M in incentives
Roberto Perez $1.40                     Minor league deal; can make prorated $1.4M when/if in the majors
Lucas Luetge $1.00                     Minor league deal; can make prorated $1M when/if in the majors
                         
 
Estimated Other Costs Counted Towards the CBT
Cost 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033   Explanation
Medical & Benefits $17.50 $17.50 $17.50 $17.50 $17.50 $17.50 $17.50 $17.50 $18.00 $18.00   Player medical coverage & benefits count towards the CBT
Minor League Costs $12.00 $14.00 $14.00 $15.00 $15.00 $16.00 $16.00 $17.00 $17.00 $18.00 Cost of 40-man players in the minors over the season, including bonuses already earned
Future Bonus/Incentives $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00   Projected pool of cash that players will unock later in the season
Pre-Arb Bonus Pool $1.67 $1.67 $1.67 tbd tbd tbd tbd tbd tbd tbd   Pre-established spending on the pre-arb bonus pool
                         
Total CBT Payroll 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033    
Committed Payroll $223.75 $153.60 $128.59 $130.50 $91.92 $82.92 $73.75 $74.75 $69.00 $70.00 AAVs totaled as defined by the CBA
Payroll Room Under CBT $13.25 $87.40 $115.41                 CBT thresholds TBD in future CBAs beyond 2026
 
Competitive Balance Tax 2024 2025 2026   Penalty
First CBT Threshold $237.00 $241.00 $244.00   First year: 20% surcharge on overage | Second consecutive year: 30% on overage | 3rd consecutive year: 50% on overage
Second CBT Threshold $257.00 $261.00 $264.00   Standard CBT penalties + 12% surcharge on overage
Third CBT Threshold $277.00 $281.00 $284.00   Draft pick moves down 10 spots unless pick is in top 6 | 1st year: 42.5% surcharge on overage | Any additional consecutive years: 45% surcharge
Fourth CBT Threshold $297.00 $301.00 $304.00   Draft pick moves down 10 spots unless pick is in top 6 | 60% surcharge on overage
                         
 
 
 
Legend & Notes
 
$: Figures in chart are in millions
* Rollover for more information
AAV:
average annual value is the total value of a player's contract, minus bonuses, divided by the number of years in the contract
arb: arbitration eligible
min: minimum salary
ml: minor league salary of player not on the 40-man roster, does not count against CBT
prorated: player is paid a minor league salary while in the minors, pro-rated portion of salary (typically league minimum) while in the majors
qo: player is eligible for the qualifying offer heading into that season; we only project out qo eligiblity for the next off-season
tbd: To be determined by next CBA. Current CBA expires after the 2026 season.
 indicates link directs to Baseball Reference
Figures listed in blue = Club Option
Figures listed in green = Player Option
Figures listed in red = Vesting or Conditional Option
Figures listed in purple = Mutual Option
Figures listed in yellow = Player has opt-out following that season


MLB Salary Primer
  • Salaries in the MLB are initially based on MLB tenure, which is measured in Service Time
  • Service time is measure in years.days. 172 days = 1 year of MLB service time.
  • In general, MLB players with less than 3 years of Service Time are paid the league minimum salary
  • The league minimum salary is $740,000 in 2024, $760,000 in 2025, and $780,000 in 2026.
  • Players with more than three years and less than 3 years of Service time are arbitration eligible, meaning they can have their salaries determined by an arbitrator each year
  • Certain players with more than 2 and less than 3 years of Service Time are also arbitration eligible, meaning they will be eligible for 4 years. These players are called "Super Twos."
  • In 2024, the cutoff for being a Super Two is more than 2 years and 118 days of Service Time, but less than 3 years of Service Time
  • For players that have not yet reached Super Two status, there is a "Pre Arb Pool" of $50 million to be distributed to approximately 100 players based on statistical accomplishments and awards voting
  • Each team pays a set amount into the Pre-Arb Pool regardless of whether their players receive pool money, and that amount is counted towards the CBT
  • Players are eligible to become free agents after the season in which they have accrued 6 years of Service Time
  • Because future Service Time is difficult to predict for most players, the "min" and "arb" labels in the above chart are all projections based on estimated Service Time
  • Team and mutual options are not considered guaranteed and not factored into the AAV, but player options are treated as if they're guaranteed years for the purpose of calculating AAV (unless there's a large buyout)

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